Novak Corporation wishes to exchange a machine used in its operations. Novak has received the following offers from other companies in the industry.

Splish Company offered to exchange a similar machine plus $$34,500.($The exchange has commercial substance for both parties.$)$

Blossom Company offered to exchange a similar machine. $($The exchange lacks commercial substance for both parties.$)$

Blue Company offered to exchange a similar machine, but wanted $$4,500$ in addition to Novak's machine. $($The exchange has commercial substance for both parties.$)$

In addition, Novak contacted Kingbird Corporation, a dealer in machines. To obtain a new machine, Novak must pay $$139,500$ in addition to trading in its old machine.

$\backslash$table$[[,$Novak,Splish,Blossom,Blue,Kingbird$],[$Machine cost$,$$$240,000,$$$180,000,$$$228,000,$$$240,000,$$$195,000$